Case Note & Summary
The petitioner, HVPM's Degree College of Physical Education, Amravati, through its Secretary, filed a writ petition under Article 226 of the Constitution before the Bombay High Court, Nagpur Bench, challenging an order dated 26.10.2016 passed by the Assistant Commissioner of Provident Fund, Akola (Respondent 1). The impugned order was passed under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, imposing damages under Section 14B and interest under Section 7Q of the Act. The petitioner contended that the order was arbitrary and without jurisdiction. The respondent raised a preliminary objection that the petitioner had an alternate statutory remedy of appeal under Section 7I of the Act before the Appellate Tribunal. The petitioner, in paragraph 25 of the petition, argued that the Appellate Tribunal at New Delhi was vacant and no presiding officer had been appointed, rendering the remedy ineffective. The Court, after hearing the parties, noted the preliminary objection and the petitioner's response. The Court observed that since the appellate tribunal was non-functional, the alternate remedy could not be considered efficacious, and thus the writ petition was maintainable. The Court proceeded to admit the petition and issued rule, making it returnable forthwith. The judgment was reserved on 27.08.2018 and pronounced on 11.09.2018.
Headnote
A) Employees' Provident Funds - Maintainability of Writ Petition - Alternate Remedy - Section 7I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - The petitioner challenged an order under Section 7A imposing damages under Section 14B and interest under Section 7Q. The respondent raised a preliminary objection regarding alternate remedy of appeal under Section 7I. The Court held that since the appellate tribunal at New Delhi was vacant and no presiding officer appointed, the remedy was not efficacious, and the writ petition was maintainable. (Paras 4-5)
Issue of Consideration
Whether the writ petition is maintainable despite existence of statutory appeal under Section 7I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, when the appellate tribunal is non-functional.
Final Decision
The Court overruled the preliminary objection and admitted the writ petition. Rule was made returnable forthwith by consent of the learned counsels for the parties. The judgment was reserved on 27.08.2018 and pronounced on 11.09.2018.
Law Points
- Alternate remedy not a bar when appellate tribunal is non-functional
- Section 7A EPF Act
- Section 14B EPF Act
- Section 7Q EPF Act




